Interim Provisions of Guangzhou Municipality on the Adjustment and Utilization of Idle Equipment

Article 1 In order to strengthen the management of idle equipment in this Municipality, do a good job in the adjustment and utilization of idle equipment, give full play to the role of idle equipment, and improve the economic and social benefits of enterprises. According to the "Regulations on Equipment Management of Industrial Transportation Enterprises Owned by the Whole People" in the State Council and the "Interim Measures for the Transfer and Utilization of Idle Equipment of Enterprises" issued by the State Economic Commission and the Ministry of Finance, these Provisions are formulated in combination with the actual situation of this Municipality. Article 2 All equipment that has not been put into production for one year in a row and has not been purchased for more than two years (except equipment in use, standby, maintenance, renovation, special storage, emergency rescue and disaster relief, and equipment sealed by military industry and mobilized for production) are idle equipment. Article 3 An enterprise shall have a special person responsible for the management of idle equipment. To establish a separate account registration, so that the account is consistent with the content, and in accordance with the relevant provisions of the proper custody and storage of idle equipment, regular inspection and maintenance to prevent corrosion, damage and loss. Article 4 The disposal of idle equipment shall be listed as one of the target responsibilities of the operators during their term of office. If the idle equipment is not disposed of in time according to the plan issued by the competent department and the state-owned assets management department, the operator's bonus will be deducted, and the deduction amount is about 10% of the due bonus. Article 5 The disposal of equipment shall follow the following principles and strict examination and approval procedures:

(a) the disposal of idle equipment, must implement the principle of compensation (enterprises owned by the whole people because of the state to adjust products, industrial structure, change the affiliation of enterprises, etc ... Except for the approved free allocation of property).

(two) involving the transfer of property rights, it should also be reported to the competent department for examination and approval, and reported to the state-owned assets management department at the same level (or the financial department at the same level) for the record.

(three) the lease and transfer of imported idle equipment shall be reported to the Municipal Economic Commission for examination and approval, and all formalities shall be handled in accordance with the relevant provisions. Article 6 When leasing or transferring idle equipment, an enterprise shall, in accordance with relevant regulations, determine the price according to the quality and set a reasonable price. Seventh Guangzhou mechanical and electrical equipment adjustment service center (hereinafter referred to as the service center) is managed by the Municipal Bureau of Materials, and accepts the business guidance of the equipment management department of the Municipal Economic Commission and the municipal state-owned assets management department.

The service center is responsible for the rental, transfer, processing and reorganization, technical consultation, information and other adjustment services of idle equipment in the city. Eighth service centers should charge service fees according to the charging standards approved by the municipal price department. Article 9 Enterprises that enter the service center to lease or transfer idle equipment can enjoy the following benefits:

(a) the transfer of idle equipment by enterprises can be deducted from the incremental contract base of fixed assets by the invoice of the adjustment service center.

(2) 50% of the proceeds from the enterprise's transfer of idle equipment can be used as working capital by the invoice of the adjustment service center, and the rest can be used for the equipment renewal and equipment transformation of the enterprise and shall not be used for other purposes.

(three) the transfer and sale of idle equipment belonging to fixed assets can be exempted from business tax; Rental of idle equipment shall pay business tax in accordance with the provisions of the tax law.

(four) for enterprises to apply for the purchase of idle equipment, banks can give priority to loans. Tenth legitimate brokers engaged in idle equipment swap activities, after the transaction can be charged in accordance with the provisions of the labor fee, and pay business tax and personal income adjustment tax in accordance with the provisions of the tax law. Eleventh it is forbidden to transfer obsolete equipment, scrapped equipment and idle equipment specified by the relevant departments of the State Council, so as not to cause undue losses to the state, the transferred units and individuals. Twelfth financial departments and enterprises at all levels should strengthen the audit and supervision of the financial management of idle equipment, and seriously investigate and deal with the use of idle equipment for speculation and other violations of financial discipline. Thirteenth enterprises should do a good job in the statistics of idle equipment. Every year 1 month 10 and July 10, an "Idle Equipment Report" (Annex I) shall be supplemented to the competent department of the enterprise, which shall summarize it, and the report shall be published on 1 month 15 and July 15 every year. Article 14 These Provisions shall apply to all enterprises and institutions. Fifteenth these Provisions shall be interpreted by the Municipal Economic Commission. Article 16 These Provisions shall come into force as of the date of promulgation.